2014 (1) TMI 1105

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....our stay petitions filed under different four appeals by the same appellant under consideration in this proceeding. The issue involved in all the appeals is the same. 2. The appellant is engaged in the manufacture of Aluminium from Bauxite. During the course of manufacture of aluminium, they get a residue called as red mud which is being sold for a price. This item is used for various activities ....

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....rticle, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. 5. Revenue was of the view that with the addition of this Explanation for the word 'goods ', the product 'red mud' becomes excisable goods. Accordingly, Show Cause Notice has been issued and demands confirmed. 6. The Counsel for the appellant submits that ....

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....e says that there is no merit in the case made out by Revenue. 7. The Ld. AR for Revenue submits that after the amendment, the position has drastically changed. According to him, once the goods are sold in the market, it automatically becomes excisable goods. He relies on the decision of the Hon'ble High Court of Allahabad in the case of Hindalco Industries Ltd. Vs UOI, 2009-TIOL-786-HC-ALL-CX. T....